Maintaining market principles: government auditors, PPP equity sales and hegemony

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Maintaining market principles : government auditors, PPP equity sales and hegemony. / Smyth, Stewart; Whitfield, Dexter.

In: Accounting Forum, Vol. 41, No. 1, 2017, p. 44-56.

Research output: Contribution to journalArticlepeer-review

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@article{0cf08388aeb44dcca90e94bd69266bec,
title = "Maintaining market principles: government auditors, PPP equity sales and hegemony",
abstract = "The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of {\textquoteleft}common sense{\textquoteright} and {\textquoteleft}good sense{\textquoteright}, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors. ",
keywords = "Government auditors, Gramsci, Hegemony, Dialogics, public private partnership, governance, PPP, management",
author = "Stewart Smyth and Dexter Whitfield",
year = "2017",
doi = "10.1016/j.accfor.2016.06.003",
language = "English",
volume = "41",
pages = "44--56",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier",
number = "1",

}

RIS

TY - JOUR

T1 - Maintaining market principles

T2 - government auditors, PPP equity sales and hegemony

AU - Smyth, Stewart

AU - Whitfield, Dexter

PY - 2017

Y1 - 2017

N2 - The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.

AB - The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.

KW - Government auditors

KW - Gramsci

KW - Hegemony

KW - Dialogics

KW - public private partnership, governance, PPP, management

U2 - 10.1016/j.accfor.2016.06.003

DO - 10.1016/j.accfor.2016.06.003

M3 - Article

VL - 41

SP - 44

EP - 56

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 1

ER -